Charitable Contributions to Boy Scouts of America

[mwpope]

One client is a scout leader and took his troop on 8 different camps. He covered park fees, gas, food and some treats adding up to $712. Since these dollars did not go to the BSA but to gas stations and grocery stores, can he deduct them as a non-cash contribution to the BSA since he was acting in the capacity of a BSA leader under their approval as each camp required the filing of a tour permit? I know charitable miles are deductible on Sch A at $.14/mile, but I'm interested in others opinions regarding food costs.

[jainen]

>>He covered park fees, gas, food and some treats <<

Technically his donation was not on behalf of Boy Scouts of America, which is a 501c(3) organization, but for the local troop which is not. Nevertheless, the IRS itself points to BSA adult leaders as an example of out-of-pocket charity expenses. For now we can continue to take such deductions if reasonable and adequately documented.

[Bart]

>>He covered park fees, gas, food and some treats <<

Technically his donation was not on behalf of Boy Scouts of America, which is a 401©(3) organization, but for the local troop which is not. Nevertheless, the IRS itself points to BSA adult leaders as an example of out-of-pocket charity expenses. For now we can continue to take such deductions if reasonable and adequately documented.

All local troops are also 501( c ) ( 3 )'s.

[indyscott]

Jainen, what the heck is a 401c3?

[jainen]

>>what the heck is a 4<

It's a typo.

Local troops rarely apply for and maintain 501c(3) status. You might consider them as a part of their charter organization, since legally all assets (and presumably new donations) belong to the sponsor. Many (but far from all) of those are qualified charities, but I've never heard of one logging a receipt for a donation to the Scouts.

[indyscott]

Boy Scouts is a great enterprise.. God bless all who contibute time, talent, and $. Especially those who no longer have sons involved.

[jainen]

>>God bless all who contribute time, talent, and $. Especially those who no longer have sons involved<<

All three of my boys reached Eagle Scout and are still active. One is an officer on a Sea Scout ship, the other two are camp counselors. I remain the charter org rep and do adult training. Next weekend is the outdoor skills campout, at which I lead the nature hike, campfire program, and Scouts Own (and probably do some last minute 1040A's).

[Lion EA]

Jainen, can you give a merit badge in tax preparation? That would be a good survival skill in today's world.

[jainen]

>>a merit badge in tax preparation<<

Badges?

We ain't got no badges.

We don't need no badges!

I don't have to show you any stinkin' badges!